Export of Carpets - generation of wrong documents, due to ...
Case Laws Customs
May 1, 2020
Export of Carpets - generation of wrong documents, due to defects in software - mis-description of value as well as quantity of goods - The appellant on being pointed out by the CHA immediately placed the correct document before Customs Authority on the same very date. In such set of circumstances, no mala fide can be attributed to the assessee so as to confiscate the export consignment or to impose penalty upon them.
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